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All Journal JURNAL ILMIAH MANAJEMEN & BISNIS KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Jurnal Akuntansi dan Pajak JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) IJBE (Integrated Journal of Business and Economics) JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Jurnal Samudra Ekonomi dan Bisnis JURNAL LENTERA BISNIS International Journal of Business Economics (IJBE) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Joong-Ki : Jurnal Pengabdian Masyarakat FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi Jurnal Pengabdian Masyarakat Tjut Nyak Dhien el-Amwal Prosiding Seminar Nasional Universitas Serambi Mekkah International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Formosa Journal of Computer and Information Science Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Indonesian Journal of Advanced Social Works (DARMA) PUBLICA: Jurnal Pengabdian Masyarakat Madani: Multidisciplinary Scientific Journal International Journal of Multidisciplinary Approach Research and Science Ekonom : Jurnal Ekonomi dan Bisnis Jurnal Penelitian dan Pengabdian Masyarakat Indonesian Journal of Innovation Multidisipliner Research Mutiara: Jurnal Penelitian dan Karya Ilmiah Journal of Global Islamic Economic Studies Journal of Information Systems Management and Digital Business Jurnal Ilmiah Ekonomi dan Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi BATIK: Jurnal Pengembangan dan Pengabdian Masyarakat Multikultural Jurnal Media Akademik (JMA) Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Strata Business Review Joong-Ki Dinamika Pembelajaran : Jurnal Pendidikan dan Bahasa JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Journal of Islamic Economics and Finance Indonesian Journal of Innovation Multidisipliner Research Joong-Ki PRODUCTIVITY: Journal of Integrated Business, Management, and Accounting Research Ethnography: Journal of Design, Social Sciences and Humanistic Studies
Novien Rialdy
Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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The Effect of Emotional Intelligence and Locus of Control on Ethical Behavior of Educator Accountants at Private Universities in North Sumatra Fitriani Saragih; Novien Rialdy; Edisah Putra Nainggolan
Journal of International Conference Proceedings Vol 5, No 4 (2022): FEBIC International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i4.1914

Abstract

Ethical behavior is defined as behaving in a way that meets the expectations of society as a whole when it comes to doing what is right and good. Ethical behavior can have a positive impact on the quality of individuals who are influenced by external factors. By living by principled values, these individuals can develop healthy behavioral patterns. The purpose of this study was to determine the effect of emotional intelligence and locus of control on the ethical behavior of educator accountants at private universities in North Sumatra. All of the accounting professors that instruct at private universities in North Sumatra made up the study's population. While there were 206 educator accountants included in the study's sample size. Data is gathered through surveys and interviews, and multiple linear regression is utilized to evaluate it. The findings revealed that there is a significant influence of emotional intelligence and locus of control on the Ethical Behavior of Educator Accountants at private colleges in North Sumatra.
THE IMPACT OF COMPANY SIZE, SALES GROWTH, AND A NON-DEBT TAX SHIELD ON MANUFACTURING COMPANIES' CAPITAL STRUCTURE ON THE INDONESIA STOCK EXCHANGE Novien Rialdy; Muhammad Fahmi
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 11 No 1 (2023): Volume 11 Nomor 1 2023
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine whether 43 food and beverage companies listed on the Indonesia Stock Exchange's Capital Structure (DER) is affected by Company Size, Sales Growth, and Non Debt Tax Shield simultaneously or partially. Seven food and beverage companies that meet the criteria for sampling for this study are included in the study's samples.Company Size, Sales Growth, and Non Debt Tax Shield are the independent variables in this study, while Capital Structure (DER) is the dependent variable.This study uses secondary data, or information that is already available in the form of financial statements that are listed on the Indonesia Stock Exchange, as the method of data collection.With a significance level of 5%, the Classical Assumption Test, Multiple Linear Regression Analysis, Hypothesis Testing, and Coefficient of Determination are utilized in this study's data analysis method. This study demonstrates that Sales Growth partially influences Capital Structure (DER), Company Size partially influences Capital Structure (DER), and Non Debt Tax Shield partially influences Capital Structure (DER).What's more, at the same time expressed that Organization Size, Deals Development and Non Obligation Assessment Safeguard influence the Capital Construction of Assembling Organizations on the Indonesia Stock Trade.
Training on the Importance of Making Financial Reports for MSME in Ujung Rambe Village Novien Rialdy; Sultan Farid Fauzi Hasibuan
Indonesian Journal of Advanced Social Works Vol. 1 No. 1 (2022): December, 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (647.653 KB) | DOI: 10.55927/darma.v1i1.2887

Abstract

This community service is carried out with the aim of being able to assist the community in financial reporting mechanisms, especially for MSMEs in Ujung Rambe Village. Financial reports serve as a tool for analyzing financial performance which can provide information about financial position so that it can be used as a basis for making decisions. MSMEs are productive businesses owned by individuals or business entities that meet the criteria of being a micro business. Financial reports are a form of MSME accountability. Even though in villages, village communities cannot be left behind regarding financial reports, financial reports are made to present information regarding the performance of MSMEs. The result of this service is to increase understanding of the importance of MSME financial reports. The method in this service uses descriptive because the service obtained is based on the results of interviews with village heads, village officials and the community. The media used is in the form of documents. The importance of financial reports to MSMEs with the hope that MSMEs in Ujung Rambe Village are able to know the performance of the business being run and can be used for decision making. By holding student services to Ujung Rambe Village, it can overcome problems that do not yet know about financial reports. Hopefully with this training the problems in Ujung Rambe Village can be overcome.
Pengaruh Penerapan Akuntansi Pemerintahan Dan Pengawasan Kualitas Laporan Keuangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Provinsi Sumatera Utara Pada Badan Keuangan Dan Aset Daerah Muhammad Syahputra Rizki; Novien Rialdy
JURNAL LENTERA BISNIS Vol 12, No 2 (2023): JURNAL LENTERA BISNIS, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v12i2.757

Abstract

This study aims to determine the effect of implementing government accounting and monitoring the quality of financial reports on performance accountability of North Sumatra provincial government agencies in regional financial and asset bodies and to determine the effect partially or simultaneously on the regional financial and asset offices of North Sumatra province. The approach used in this research is a descriptive and associative quantitative approach. The population in this study are all Regional Financial and Asset Agency Work Units within the scope of the North Sumatra Provincial Government. The data collection technique in this study used a questionnaire technique in the form of a Gform. Data processing in this study used the SPSS (Statistics Package for the Social Sciences) software version 29.0. These results indicate that the application of government accounting has a significant effect on the accountability of Government Agency Performance in the regional financial and asset agency offices of North Sumatra Province. the performance of government agencies in the regional financial and asset agency offices of North Sumatra Province, this is due to the higher t-count value than t-table and the application of government accounting and monitoring the quality of financial reports affects the performance accountability of government agencies in the offices of financial and asset bodies of North Sumatra Province as seen from the f-count value which is higher than the f-table.Keywords: Implementation of Government Accounting, Quality Control of Financial Statements, Performance Accountability of Government Agencies.
Pemberdayaan Masyarakat Melalui Kerajinan Anyaman Bambu Dalam Menambah Pendapatan Ekonomi Masyarakat Desa Bandar Baru Mukmin Pohan; Novien Rialdy; Ami Kumala Sari
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 2 No. 3: Juni-September 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v2i3.1689

Abstract

Penelitian kuliah kerja nyata ini dilakukan di desa Bandar Baru kecamatan Sibolangit, kabupaten Deli, sumatera utara. Kuliah kerja nyata ini bertema “Kewirausahaan dan Bisnis” yang bertujuan agar dapat membantu meningkatkan perekonomian dan keterampilan masyarakat, baik dari segi pengelolaan sumber daya alam menjadi sebuah barang yang bisa diperjual belikan. Desa Bandar Baru adalah Desa dengan kawasan pemukiman, terminal, pasar, sarana rekreasi, penginapan- penginapan, dan lahan pertanian. Di Desa Bandar Baru terkenal sebagai tempat wisata yang beragam, mulai dari taman bermain bertaraf Internasional seperti Hillpark, Hotel dan Villa, pertanian sayur-sayuran, taman pramuka yang biasa digunakan intuk kegiatan edukasi atau kegiatan berkemah serta taman wisata sibolangit yang sangat asri dan sejuk. Usaha yang dilakukan warga setempat adalah anyaman bambu yang sudah menjadi usaha sehari-hari masyarakat Desa Bandar. Dengan adanya pemberdayaan dan pemanfaatan Bambu ini maka dapat membantu menghasilkan pendapatan. Penelitian ini menggunakan metode observasi.
Pendampingan Kewirausahaan dalam Peningkatan Kinerja Pelaku UMKM Di Desa Purwobinangun Novien Rialdy; Ahdwi Tia Melisa
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 1 No. 2 (2023): May 2023
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v1i2.20

Abstract

This community service activity aims to provide socialization regarding knowledge about entrepreneurship and knowledge about the economy in order to gain understanding and ultimately improve business. Increasing business so that it can increase profits and increase the GDP of the city of Depok. This community service activity went smoothly and was attended by participants as expected. The implementation of this assistance through outreach about entrepreneurial activities in Purwobinangun Village starts on 11 August - 26 August 2022. In addition, participants were able to understand material about entrepreneurship and the economy, as indicated by the question and answer and active participation of most of the participants. Based on the results of this community service implementation, the next community service participants can improve their abilities and entrepreneurial spirit in a more compact manner, namely for those whose businesses are similar or have similarities with the goal if there is a large order they can be done collectively
Internal Auditor Professionalism: Determinants and Its Effect on Behavior Auditor Ethics Novien Rialdy; Maya Sari; Syafrida Hani; Jufrizen Jufrizen; Irfan Irfan
Integrated Journal of Business and Economics (IJBE) Vol 7, No 3 (2023): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v7i3.651

Abstract

This study aims to study the factors that influence the Professionalism and Ethical Behavior of Auditors at BPKP North Sumatra and produce a model of Mediation of Professionalism on the Influence of Moral Intensity and Religiosity on Auditor Ethical Behavior at BPKP North Sumatra. This research is basic (basic research). The strategy employs a quantitative approach. The sample includes all BPKP North Sumatra internal auditors. Using a technique called "saturated sampling," criteria from all internal auditors were used as samples. One hundred forty-three internal auditors were chosen as the final sample. The method used is Partial Least Square (PLS). The results showed that moral intensity has a positive effect on internal auditor professionalism, religiosity has a positive effect on internal auditor professionalism, moral intensity has a positive effect on ethical decision making, religiosity has a positive effect on ethical decision making, Internal Auditor professionalism has a positive effect on ethical decision making, the moral intensity does not have a significant effect on ethical decision making through Internal Auditor Professionalism and religiosity does not have a significant effect on ethical decision making through Internal Auditor Professionalism
PEMBERDAYAAN MASYARKAT DI ERA DIGITAL MELALUI PENGEMBANGAN USAHA DAN PENGELOLAAN KEUANGAN RUMAH TANGGA Novien Rialdy; Mhd Hasan Pasaribu
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 10 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i10.3611-3619

Abstract

Badan usaha baik itu kecil,sedang atau menengah,maupun yang sudah besar,pada dasarnya sangatlah membutuhkan peranan dari sistem pencatatan keuangan. Hal ini bukan tanpa alasan sebab apabila dilihat dari fungsinya,ia memiliki manfaat layaknya laporan Kesehatan terkait sehat atau tidaknya suatu perusahaan dan tentunya ini menjadi pegangan dan pedoman bagi pemegang kepentingan untuk mengambil tindakan. Namun disisi usaha kecil maupun menengah cendrung tidak menerapkan sistem pencatatan keuangan yang layak tetapi justru menerapkan sistem yang mereka buat sendiri dengan alasan bahwa sistem yang layak terlalu kompleks untuk kalayak awam. Maka dari itu, saya berinisiatif untuk mengatasi permasalahan ini, Saya akan berupaya untuk memberikan pengajaran dan pengarahan kepada para pengusaha UKM di desa Denai untuk mempelajari sistem akuntansi yang sederhana dan hanya membutuhkan aplikasi gratis dari Playstore agar kalayak awam pun dapat mengerti bagaimana cara kerjanya. Subjek yang diajari dan diarahkan sendiri ialah sebuah usaha reparasi kursi dan sofa yang berlokasi di jalan Jermal IV lingkungan 8, dimana sang pengusaha UKM mengakui bahwa beliau menciptakan sistem pencatatan versinya sendiri Bersama sang istri. Juga dengan berjalannya program ini saya menambahkan beberapa kegiatan tambahan untuk UKM yakni penyuluhan dan pengarahan terkait promosi online,dan untuk masyarakat setempat seperti memberikan pengajaran tata cara penggunakan pencatatan keuangan rumah tangga untuk para orang tua, dan aksi bakti sosial untuk membersihkan mushola setempat.
Upaya Peningkatan Kebersihan Lingkungan, Perilaku Hidup Bersih dan Sehat dalam Peningkatan Kesejahteraan Rakyat Mukmin Pohan; Novien Rialdy
Jurnal Pengembangan dan Pengabdian Masyarakat Multikultural Vol 1 No 2: BATIK Agustus 2023
Publisher : Institut Riset dan Publikasi Indonesia (IRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57152/batik.v1i2.782

Abstract

Environmental cleanliness is one of the main factors for a clean, healthy, and comfortable life. Avoiding various diseases is desired by everyone. In maintaining the cleanliness of the environment, not only ourselves, but also the community, and also the government. Observation Method Observation is a data collection tool which is done by systematically observing and recording the symptoms in the village of Sampe Raya. A healthy body can be obtained from exercising regularly, consuming nutritious food and a healthy and clean environment. Sometimes we don't pay attention to a healthy environment because we are busy at work so that the surrounding environment is not kept clean. As a result of an unhealthy environment can cause various diseases, one of which is worrying is dengue fever (DHF) because it can cause death. Environmental cleanliness is a state free from dirt, including dust, garbage and odors.
Influence Quality System Information Management and Utilization of Information Technology to Effectiveness System Information Accountancy Novien Rialdy; Tiara Putri Annisa Pohan
Strata Business Review Vol. 1 No. 2 (2023): November
Publisher : CV. Strata Persada Academia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59631/sbr.v1i2.93

Abstract

The purpose of this study was to determine the effect of the quality of information systems, information systems management, and the use of information technology on the effectiveness of accounting information systems at PT. Ody Lestary Medan, either partially or simultaneously. This study uses a quantitative approach with multiple linear analysis techniques while the data collection technique in this study uses a questionnaire. As for the results of the research partially, the quality of information systems do not affect the effectiveness of accounting information systems. The results of this study concluded that simultaneously there is an influences of Information System quality, Information System Management and Utilization of Accounting Information Technology at PT. Ody Lestary Medan, this can seen by the value of fcount 44,770 > Ftable 2.93. the coefficient of determination (R square) obtained is 0.822, this result means that 82.2% of the Effectiveness of Accounting Information Systems variable can be explained by the variables of Quality of Information Systems, Information Systems Management and Utilization of Accounting Information technology, while the remaining 17.8% is explained by other variable not examined.
Co-Authors Adila Tri Amanda Afriyani, Merry Aginta, Gadis Ahdwi Tia Melisa Ahmadi, Adinda Khairunisa Ami Kumala Sari Arum, Tantri Arya Wangsa Tyrta Dedek Kurniawan Gultom Dewi Isnaini Edisah Putra Nainggolan Fadhil Musyafa Fahmi, Muhammad Fajar Pasaribu Fakhira, Dina Farzransyah, Muammar Fazri Dwi Syaputra Firman, Dody Hafizhah, Aqilah Indah Ayu Rizky Irfan, Irfan Irma Damayanti Irwan Syari Tanjung Januri Jihan Nabilah Jufrizen Khairunnisa M. Irvan Maulana Marbun, Miftahul ‘Ilmi Marisa, Mawar Maya Sari Maya Sari Mhd Hasan Pasaribu Mia Audina, Mia Mirandani, Delva Nizar MUHAMMAD FAHMI Muhammad Firza Alpi, Muhammad Firza Muhammad Syahputra Rizki Mukmin Pohan Mutiara Annisa Nabila Nur Sabbrina Nadia Ika Purnama Nadila Syahputri Nasution, Siti Zahra Amelia Putri Olivia Shafitri Panjaitan, Muhammad Adriansyah Pohan, Mukmin Pratama, Nugraha Purnama, Nadia Ika Qahfi Romula Siregar Rahmat, Muhammad Rangkuti , Anggita Sari Rangkuti, Anggita Sari Rini Wardani Robiatul Adawiyah Sinambela Rury Alfika Septiara Rusdamayanti Br Panjaitan sahfira, Nabila intan Salsa Yolanda Putri Samos, Yudi Febrianto Saragih, Fitriani Sinaga, Risva Nanda Siti Afifah Salsabila Siti Hawa Siti Mujiatun Sultan Farid Fauzi Hasibuan Surya Sanjaya Syafrida Hani Tiara Putri Annisa Pohan Umilia Audina Winanda, Yola Yani Suryani Yudi Febrianto Samos Yulia Sari Yusnandar, Willy